Eliminate Company\CompaniesController, introduce owner role

Redistribute methods:
- show() -> BootstrapController::currentCompany()
- store(), destroy(), userCompanies() -> Admin\CompaniesController
- transferOwnership() -> CompanySettingsController

Security fix: introduce 'owner' role for company-level admin, distinct
from 'super admin' which is now global platform admin only.
- CompanyService::setupRoles() creates 'owner' role per company
- Company creation assigns scoped 'owner' role instead of global 'super admin'
- Seeders updated to assign 'owner'

Migration renames all existing company-scoped 'super admin' roles to
'owner' and ensures every company owner has the role assigned.

app/Http/Controllers/Company/Settings/CompanySettingsController.php

@@ -7,9 +7,11 @@ use App\Http\Requests\GetSettingsRequest;
 use App\Http\Requests\UpdateSettingsRequest;
 use App\Models\Company;
 use App\Models\CompanySetting;
+use App\Models\User;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Arr;
+use Silber\Bouncer\BouncerFacade;
 
 class CompanySettingsController extends Controller
 {
@@ -55,4 +57,25 @@ class CompanySettingsController extends Controller
             'has_transactions' => $company->hasTransactions(),
         ]);
     }
+
+    public function transferOwnership(Request $request, User $user): JsonResponse
+    {
+        $company = Company::find($request->header('company'));
+        $this->authorize('transfer company ownership', $company);
+
+        if (! $user->hasCompany($company->id)) {
+            return response()->json([
+                'success' => false,
+                'message' => 'User does not belong to this company.',
+            ]);
+        }
+
+        $company->update(['owner_id' => $user->id]);
+        BouncerFacade::scope()->to($company->id);
+        BouncerFacade::sync($user)->roles(['owner']);
+
+        return response()->json([
+            'success' => true,
+        ]);
+    }
 }